FAQ – Article 36 Payments to connected persons
Source: https://mof.gov.ae/corporate-tax-faq/
- Who will be responsible for the filing of the UAE CT and for payment of the UAE CT due once a Tax Group is formed?
Once formed, the Tax Group is treated as a single taxable person, with the parent company responsible for the administration and payment of CT on behalf of the group.
For the period they are group members, the parent company and each subsidiary will be jointly and severally liable for the UAE CT obligations of the Tax Group. This joint and several liability can be limited to one or more named members of the Tax Group, with approval from the Federal Tax Authority.
